国税系统计算机代码变成a,美国国税局针对放弃美国国籍人士出台税责补救程序...

all required federal tax returns for the preceding five years, including all required information returns, and

弃籍之前五年内所有应当提交的报税表，包括所有应提交的税务资料申报表，以及

all required federal tax returns and schedules, including Form 8854,Initial and Annual Expatriation Statement, for the year of expatriation.

弃籍当年所有应提交的报税表和税务资料申报表，包括8854表格(《初次及年度弃籍声明表》)。

Since it is likely under the above scenario that the qualified taxpayer generally may not have a social security number, the IRS does not require an SSN for the taxpayer to make a submission under the procedures.

鉴于符合上述情形的纳税人通常可能没有社保号，国税局并不要求无社保号的纳税人在按照新程序递交申请时提供社保号。

The IRS noted that the procedures do not have a specific termination date, and it will inform taxpayers prior to terminating them. In view of the uncertain timeline, eligible taxpayers are advised to seek professional guidance and assistance to apply for the procedures in a timely fashion. If one is ineligible for relief under these procedures, there still exist a number of options for coming into compliance under US tax law. Last, substantial attention must be paid to the qualification requirement that the failure to be compliant be non-willful, as that term has been expanded upon in US tax law and can be a trap for the unwary.

国税局指出，该新程序没有固定的终止期，但会在终止之前通知纳税人。鉴于该期限的不确定性，我们建议符合要求的纳税人尽早寻求专业指导及协助完成新程序下的税责补救申请。即便新程序对纳税人不适用，税法下仍有其它税务合规化的途径。最后，纳税人应当尤其注意新程序下过去不合规情形必须为“非故意”的适格条件；该术语在美国税法下有特别的外延涵义，不可按常规理解，需谨慎考量评估。